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Changes in the institutional environment and the institutions of governance: extending the contributions of transaction cost economics within the management control literature

  • Covaleski, Mark A.
  • Dirsmith, Mark W.
  • Samuel, Sajay
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    File URL: http://www.sciencedirect.com/science/article/B6VCK-481FMDB-2/2/cd57f26b5d7502399b09994d1fe729cf
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    Article provided by Elsevier in its journal Accounting, Organizations and Society.

    Volume (Year): 28 (2003)
    Issue (Month): 5 (July)
    Pages: 417-441

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    Handle: RePEc:eee:aosoci:v:28:y:2003:i:5:p:417-441
    Contact details of provider: Web page: http://www.elsevier.com/locate/aos

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    1. David P. Baron & Roger B. Myerson, 1979. "Regulating a Monopolist with Unknown Costs," Discussion Papers 412, Northwestern University, Center for Mathematical Studies in Economics and Management Science.
    2. Merino, Barbara D., 1993. "An analysis of the development of accounting knowledge: A pragmatic approach," Accounting, Organizations and Society, Elsevier, vol. 18(2-3), pages 163-185, April.
    3. Baiman, Stanley, 1990. "Agency research in managerial accounting: A second look," Accounting, Organizations and Society, Elsevier, vol. 15(4), pages 341-371.
    4. Paul L. Joskow, 1997. "Restructuring, Competition and Regulatory Reform in the U.S. Electricity Sector," Journal of Economic Perspectives, American Economic Association, vol. 11(3), pages 119-138, Summer.
    5. David Sappington, 1980. "Strategic Firm Behavior under a Dynamic Regulatory Adjustment Process," Bell Journal of Economics, The RAND Corporation, vol. 11(1), pages 360-372, Spring.
    6. Jarrell, Gregg A., 1979. "Pro-producer regulation and accounting for assets : The case of electric utilities," Journal of Accounting and Economics, Elsevier, vol. 1(2), pages 93-116, August.
    7. A. E. Fernández Jilberto, 1991. "Introduction," International Journal of Political Economy, M.E. Sharpe, Inc., vol. 21(1), pages 3-9, April.
    8. Spekle, Roland F., 2001. "Explaining management control structure variety: a transaction cost economics perspective," Accounting, Organizations and Society, Elsevier, vol. 26(4-5), pages 419-441.
    9. van der Meer-Kooistra, Jeltje & Vosselman, Ed G. J., 2000. "Management control of interfirm transactional relationships: the case of industrial renovation and maintenance," Accounting, Organizations and Society, Elsevier, vol. 25(1), pages 51-77, January.
    10. Tiessen, P. & Waterhouse, J. H., 1983. "Towards a descriptive theory of management accounting," Accounting, Organizations and Society, Elsevier, vol. 8(2-3), pages 251-267, May.
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